Mr. Suniti Kumar Chatterjee,Advocates v. M/S. Samarth Fablon Pvt. Ltd

Serial No. OD -57 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/55/2020 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1,KOLKATA ………….Appellant(s) Through : Mr. P.K. Bhowmick (VC), Mr. Suniti Kumar Chatterjee,Advocates v/s M/s. SAMARTH FABLON PVT. LTD. ………….Respondent(s) Through : None Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE O R D E R 1.The present appeal has been filed impugning the order dated March 13,2019 passed by the Income Tax Appellate Tribunal, “D” Bench, Kolkatain ITA No.1120/Kol/2018 for the assessment year 2013-14.2019 passed by the Income Tax Appellate Tribunal, “D” Bench, Kolkatain ITA No.1120/Kol/2018 for the assessment year 2013-14. 2.Learned counsel for the appellant submitted that the tax effect in theappeal is below the minimum limit prescribed for filing of appeals in theHigh Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.)issued by the Government of India, Ministry of Finance, Department ofRevenue, Central Board of Direct Taxes, Judicial Section dated August 8,2019, he may be permitted to withdraw the present appeal.appeal is below the minimum limit prescribed for filing of appeals in theHigh Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.)issued by the Government of India, Ministry of Finance, Department ofRevenue, Central Board of Direct Taxes, Judicial Section dated August 8,2019, he may be permitted to withdraw the present appeal. 3.In view of the facts as stated above, the present appeal is dismissed aswithdrawn, while keeping open the legal issues raised therein.withdrawn, while keeping open the legal issues raised therein. KOLKATA (ANIRUDDHA ROY) (RAJESH BINDAL) 22.04.2021 JUDGE JUDGESN/TO.